To provide an artificial leather breaking through the restriction relating to the exfoliate paper in dry method, preventing penetration of an adhesive into a foundation cloth and emboss return of surface leather which are the defects of the calendering method, and restraining the quantity of using a volatile organic solvent which is a defect of the wet method.

This artificial leather includes a skin sheet 1 on which emboss processing is carried out while heating a thermoplastic polyurethane film, an adhesion layer 2 which is formed by laminating an adhesive 2a on the skin sheet 1, and a foundation cloth 3 which is glued on the adhesion layer 2, wherein a thermally expansive foaming agent 2b is compounded in the adhesion layer 2, the drying of the adhesive 2a and the expansion of the foaming are agent 2b carried out simultaneously at a lower temperature than the heating temperature during the emboss precess, and the foundation cloth 3 is adhered to the dried adhesive 2a.